The guilty portion of the judgment below shall be reversed.

Defendant shall be punished by a fine of KRW 10,000,000.

The above fine shall be imposed on the defendant.

1. Summary of grounds for appeal;

A. The original contractor of H and F Co., Ltd. (hereinafter “D”), “H”, and “F” are obligated to pay the employment insurance premiums and industrial accident insurance premiums (hereinafter “each insurance premium”) of H and F pursuant to Article 9(1) of the Act on the Collection of Insurance Premiums, etc. for Employment Insurance and Industrial Accident Compensation Insurance (hereinafter “Insurance Premium Collection Act”).

Even if the Ulsan District Labor Welfare Corporation (hereinafter referred to as the “Labor Welfare Corporation”) imposed each insurance premium on H and F after lawful procedures, H and F are liable to pay each insurance premium unless it proves that H and F are the original contractor D.

Under such premise, the Defendant’s disposal of each insurance premium to be paid by H by the Korea Workers’ Compensation and Welfare Service as a disguised closure of H and F constitutes a disposal act and constitutes a crime of fraud, and the Korea Workers’ Compensation and Welfare Service established the crime of attempted fraud by collecting additional charges without suspicion of disguised closure of business as to each insurance premium to be paid by F. However, the lower court acquitted all of the facts charged. In so doing, the lower court erred by misapprehending the facts, thereby adversely affecting the conclusion

B. In light of the overall circumstances of the instant case of unfair sentencing, the sentence imposed by the lower court on the Defendant (a fine of five million won) is too uneased and unreasonable.

2. Determination

A. In other words, Article 9(1) of the Insurance Premium Collection Act provides that “When a project prescribed by Presidential Decree, such as construction business, is implemented through multiple contracts, the original contractor shall be deemed a business owner subject to this Act” that is acknowledged by the evidence duly adopted and investigated by the court below as to the assertion of mistake of facts, the original contractor shall be deemed to be a business owner subject to this Act, and D, H, and F shall be deemed to be a person liable for payment of each insurance premium, when all the construction businesses are engaged in.